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Alabama Code Title 40. Revenue and Taxation § 40-12-317

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The provisions of this article shall be construed to apply to every person, firm, corporation, copartnership, or association, either domestic or foreign, which is controlled or held with others by stock ownership of 25 percent or ultimately controlled or directed by one management or association of ultimate management or the buying for said store or stores is centralized or done by one person or management.

Cite this article: - Alabama Code Title 40. Revenue and Taxation § 40-12-317 - last updated January 01, 2019 |

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